S.R. No. 111/2017
Version as at
19 November 2017
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Version No. 001
Taxation Administration Regulations 2017
S.R. No. 111/2017
Version as at
19 November 2017
See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.
The Taxation Administration Regulations 2017, S.R. No. 111/2017 were made on 8 November 2017 by the Governor in Council under section 136 of the Taxation Administration Act 1997, No. 40/1997 and came into operation on 19 November 2017: regulation 3.
The Taxation Administration Regulations 2017 will sunset 10 years after the day of making on 8 November 2027 (see section 5 of the Subordinate Legislation Act 1994).
INTERPRETATION OF LEGISLATION ACT 1984 (ILA)
Style changes
Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.
References to ILA s. 39B
Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided regulation, rule or clause of a Schedule is amended by the insertion of one or more subregulations, subrules or subclauses the original regulation, rule or clause becomes subregulation, subrule or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original regulation, rule or clause.
Interpretation
As from 1 January 2001, amendments to section 36 of the ILA have the following effects:
• Headings
All headings included in a Statutory Rule which is made on or after
1
January 2001 form part of that Statutory Rule. Any heading inserted in a
Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on
or after 1 January 2001, forms part of that Statutory Rule.
This includes
headings to Parts, Divisions or Subdivisions in a Schedule; Orders; Parts into
which an Order is divided; clauses; regulations; rules; items; tables; columns;
examples; diagrams; notes or forms.
See section 36(1A)(2A)(2B).
• Examples, diagrams or notes
All examples, diagrams or notes included in a Statutory Rule which is made on or after 1 January 2001 form part of that Statutory Rule. Any examples, diagrams or notes inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, form part of that Statutory Rule. See section 36(3A).
• Punctuation
All punctuation included in a Statutory Rule which is made on or after
1 January 2001 forms part of that Statutory Rule. Any punctuation inserted
in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule
made on or after 1 January 2001, forms part of that Statutory Rule.
See
section 36(3B).
• Provision numbers
All provision numbers included in a Statutory Rule form part of that
Statutory Rule, whether inserted in the Statutory Rule before, on or after
1
January 2001. Provision numbers include regulation numbers, rule numbers,
subregulation numbers, subrule numbers, paragraphs and subparagraphs. See
section 36(3C).
• Location of "legislative items"
A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of a Statutory Rule is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.
• Other material
Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of a Statutory Rule. See section 36(3)(3D)(3E).
There are no amendments made to the Taxation Administration Regulations 2017 by statutory rules, subordinate instruments and Acts.
3 Amendments Not in Operation
There
are no amendments which were Not in Operation at the date of this
publication.
[1] Reg. 4(a): S.R. No. 126/2007 as amended by S.R. No. 10/2010.
[2] Reg. 4(b): S.R. No. 10/2010.